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1997 (8) TMI 253 - CEGAT, NEW DELHIExtract: .......sment was 8477.90 of the Tariff. We have already recorded that the goods falling under sub-heading were eligible for the concessional rate of duty under Notification No. 172/89-Cus. In view of the above discussion, we do not agree with the views taken by the Collector of Customs (Appeals) and as a result, the appeal is allowed. Ordered accordingly.
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